Research On The University's Budget Management Based On Centralized Treasury Payment System

At present,China's higher education is carrying out a radical reform of the systemfor colleges and universities.For colleges and universities,this is both an opportunity and a challenge.Colleges and universities are the cradle of cultivating high-level talents in our country.It is an important force to enhance the comprehensive national strength and promote the process of socialist modernization in our country.With the development of market economy,the scale of running higher education institutions is expanding and the level of marketization has been improved,which puts forward higher requirements for guaranteeing the financial foundation of sustainable development of colleges and universities.China's public institutions of higher learning rely on government support,The vast majority of funds come from the financial allocation.The mode of running a public university is inseparable from the centralized management of the government.With the deepening of China's economic system reform,the drawbacks of the traditional treasury decentralized payment system have become increasingly prominent,the reform of the public financial system is imperative,the treasury single account system came into being.The new treasury centralized payment system changes from the operating mechanism and system design,that changed the past scattered,multi-set bank accounts,layers of allocation,accounting for the situation of funds.The basic purpose of the treasury centralized payment system is to improve the efficiency of the use of financial funds,the financial allocation of the budget management of the proposed higher standards.Colleges and universities as a treasury under the management of the budget unit,They should increase the degree of emphasis on the preparation of the budget,Strengthen the supervision and control of the budget implementation process,improve the transparency of budget implementation information,and constantly promote the efficiency of the operation of financial funds and the use of efficiency.The implementation of treasury centralized payment system in colleges and universities is conducive to reducing the cost of financial financing,ensuring the principle and effectiveness of "earmarking special funds",putting an end to the irregularities of interception,misappropriation and misappropriation of special funds,and effectively curbing the occurrence of corruption.However,based on the centralized treasury payment system of university budget management still encounter some problems,need to be further improved.Therefore,the relationship between the centralized treasury payment system and the university budget management system has become the subject that we must face to.This paper starts from the big environment of budget management in colleges and universities,draws lessons from domestic and foreign research results,and systematically expounds the relationship between treasury centralized payment system and university budget management,Based on the theory of public finance,principal-agent theory and strategic management theory,This paper uses the research methods of normative research,case analysis and field interview to clarify the current situation of the budget management system of colleges and universities from the budget management system,budget content,fun This paper analyzes the problems and causes of the budget management of A university in detail,and puts forward the idea of perfecting the budget management system based on the centralized treasury payment system of A colleges and universities.At the same time,Series of measures to protect the operation of the system.In this paper,through the case study of A colleges and universities,this paper tries to provide theoretical basis and practical value to the budget management of A colleges and universities and universities in the context of centralized treasury payment system,and promote the promotion of budget management level and strengthen the treasury auxiliary function.and Contribute to Budget Management in China's Universities.